Will it be Magnolia with their “delicately textured lemon cupcake filled with a tart lemon cream and topped with lemon meringue buttercream,” now on its second owner, having already been sold once since its 1996 opening in Greenich Village? Or will it be sisters Katherine Kallinis and Sophie LaMontagne with their “Valrhona chocolate cupcake with a whipped Callebaut chocolate frosting topped with a fondant flower” at the shop in SoHo?

If the yumminess of website photographs is factor to handicap this competition, my money is on Katherine & Sophie.